Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The...

This report responds to the request by G7 Leaders at the Schloss Elmau Summit in June 2015, for the OECD to develop policy guidance on resource efficiency. Establishing a resource efficient economy is a major environmental, development and macroeconomic challenge today. Improving resource...